{
  "url": "https://openlegislation.uk/crown-proceedings-act-1947/section-49",
  "json_url": "https://openlegislation.uk/crown-proceedings-act-1947/section-49.json",
  "legislation": "ukpga/Geo6/10-11/44",
  "legislation_title": "Crown Proceedings Act 1947",
  "legislation_url": "https://openlegislation.uk/crown-proceedings-act-1947",
  "path": "section/49",
  "kind": "section",
  "number": "49",
  "heading": "Application to Scotland of s. 26.",
  "text": "Section twenty-six of this Act shall have effect as if for subsection (2) thereof there were substituted the following subsection:—\n“(2) The exception in respect of taxes contained in section four of the Debtors (Scotland) Act 1880, from the enactment therein contained abolishing imprisonment for debt shall apply only in respect of death duties. . . .”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed (1.3.1982) by Finance Act 1972 (c. 41), s. 54(8), Sch. 28 Pt. II; S.I. 1982/87"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1880 c. 34."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/10-11/44/section/49",
    "retrieved_at": "2026-10-29T11:23:51.064242+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}